24-003613GraphiteXpress Answer.pdf

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RESPONSE TO PETITIONER’S REASON FOR APPEAL 

MTT Docket No. 24-003613 

GraphiteXpress LLC 

 

 

Filing 

The Tax Policy Division, Department of Treasury, prepares this answer in response to a petition 

filed with the Small Claims Division of the Michigan Tax Tribunal by GraphiteXpress LLC 

(“Petitioner”). A copy of this answer has been served concurrently on the Petitioner in accordance 

with the Tax Tribunal Practice and Procedure Rule, 1996 AC R 792.10279. 

 

Petition and Order of Default 

Petitioner filed this appeal to contest a notice of personal property tax assessment, penalties and, 

fees issued by the local taxing authority, Keene Township. An Order of Default was issued on 

November 15, 2024, holding Petitioner did not submit a copy of the notice giving rise to the appeal 

as required by tax tribunal rule 277. 

 

Respondent’s Answer 

Respondent requests that the appeal be dismissed, or alternatively remove the Michigan 

Department of Treasury as a party. MCL 211.9o sets out the requirements for a party to claim and 

eligible personal property tax exemption along with the appeal process for any denial. 

 

The Respondent contends that the Petitioner has filed the wrong petition with the Tax Tribunal. 

Petitioner filed a Non-Property Tax petition form with the Tribunal, while its claims are for specific 

exemptions it should be allowed to claim for personal property. Petitioner is required to file the 

appropriate petition. 

 

In addition, the appeals process in 211.9o is through the local tax collecting unit to the Tax 

Tribunal. The Department of Treasury had no decision-making role in this determination, nor 

acted as the taxing entity, therefore should not be party to this claim. 

 

Relief 

Respondent requests that Tax Tribunal to dismiss the appeal or alternatively dismiss the Michigan 

Department of Treasury as a party to this appeal.